https://www.taxtmi.com/caselaws?id=326493 The Tribunal upheld penalties imposed under Section 114 of the Customs Act, 1962, against the appellant for involvement in the attempted export of prohibited red sanders. The Tribunal found the appellant's complicity established through credible evidence, including consistent statements of a co-accused, corroborated by the seizure of red sanders and other circumstantial evidence. Emphasizing the importance of enforcing customs laws, the Tribunal dismissed the appeal, highlighting that leniency in such cases would undermine justice and deterrence against fraud. en-us Mon, 11 Apr 2016 00:00:00 +0530 Sat, 19 Aug 2017 18:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=326493 The Tribunal upheld penalties imposed under Section 114 of the Customs Act, 1962, against the appellant for involvement in the attempted export of prohibited red sanders. The Tribunal found the appellant's complicity established through credible evidence, including consistent statements of a co-accused, corroborated by the seizure of red sanders and other circumstantial evidence. Emphasizing the importance of enforcing customs laws, the Tribunal dismissed the appeal, highlighting that leniency in such cases would undermine justice and deterrence against fraud. Case-Laws Customs Mon, 11 Apr 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=326493